In operation with portable HiRes players that use Android, Roon Remote can be installed and then the player can be used as an end point.
In local operation, such devices play formats with sampling frequencies from 44.1 to 384 kHz. In roon mode, on the other hand, a sample rate conversion is carried out automatically.
The note that this can be switched off in DSP settings does not help. Even if this point is deactivated, SRC takes place.
Example Fiio M15